The impugned order is issued in violation of the principles of natural justice as opportunity of filing an objection and personal hearing was not granted.
Section 74 of the CGST Act, 2017 – Show Cause Notice--- The petitioner challenged order of assessment passed under Section 74 of the Act. The petitioner submitted that there is violation of the principles of natural justice in as much as, he had not been granted an opportunity of filing an objection and personal hearing. The court observed that order had been issued without giving a breathing time to petitioner. Further, the Hon'ble Supreme Court had extended all periods of limitation till 02.10.2021.
Held that:- The Hon’ble High Court set aside the assessment order.
The impugned order is issued in violation of the principles of natural justice as opportunity of filing an objection and personal hearing was not granted.
Section 74 of the CGST Act, 2017 – Show Cause Notice--- The petitioner challenged order of assessment passed under Section 74 of the Act. The petitioner submitted that there is violation of the principles of natural justice in as much as, he had not been granted an opportunity of filing an objection and personal hearing. The court observed that order had been issued without giving a breathing time to petitioner. Further, the Hon'ble Supreme Court had extended all periods of limitation till 02.10.2021.
Held that:- The Hon’ble High Court set aside the assessment order.